Finding Text
Lack of Documented Review and Approval of Costs Charged
Corrective Action: Although current management was not involved during the audit period, the
Organization recognizes the importance of documented expenditure review under Uniform
Guidance. A formal procedure is being developed that will require all grant-related expenditures
to be reviewed and initialed or electronically approved by authorized personnel.
The policy will require documentation that clearly demonstrates both the allowability of the cost
and its alignment with approved program activities. These procedures will be implemented and
tested beginning with FY26 expenditures.